TaxTMI 
TaxTMI 
TaxTMI 
2012 (8) TMI 596
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....the Respondent. [Order]. - The appellants are manufacturers of excisable goods. They were taking Cenvat credit of excise duty paid on inputs. The Cenvat Credit Scheme was amended by new Cenvat Credit Rules, 2004, effective from 10-9-2004 by which they were allowed to take Cenvat credit of Service tax paid on input services. Rule 9(1)(f) of Cenvat Credit Rules read as under : "RULE 9.&ems....
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....the basis of such invoices in view of provisions in Rule 9(1)(f) of the Cenvat Credit Rules, 2004. A Show Cause Notice issued in this regard was adjudicated confirming the duty demand of Rs. 2,37,705 along with interest and also penalty equal to the said amount under Rule 15 of the Cenvat Credit Rules, 2004 read with Section 11AC of the Act. Aggrieved by the order the appellants filed an appeal wi....
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....udit, Show Cause Notice invoking the larger period of five years cannot be invoked. So he contests that the demand is time barred. 5. The ld. Authorized Representative for Revenue submits that Rule 9(1)(f) is clear enough that credit can be taken only if the invoice for the service is raised on or after 10-9-2004 which is not the case in respect of the impugned credit. He further submits tha....
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....he contention of the appellant that extended period cannot be invoked if suppression is detected during audit conducted by department. As far as suppression is concerned the matter has to be decided with reference to facts of each case. The issue to be considered is whether the relevant information was placed before the department earlier and if so in what form, whether in a manner from which the ....